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Opinion 88-68
… CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- … member whose interest as a neighbor is adverse to the applicant. Similarly, the disclosure requirements of General … license or permit must state the name, residence and the nature and extent of the interest of any officer or employee …
https://www.osc.ny.gov/legal-opinions/opinion-88-68XVI.3.K Interim Reporting – XVI. Financial Reporting
… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB … State Comptroller to prepare certain financial statements on an interim basis. Process and Document Preparation: … that will be prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingState Agencies Bulletin No. 980
… becomes available. … April 1 2010 Salary Increase for Employees Represented by the Public Employees Federation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employeesDiNapoli Honors Community Leaders During Italian Heritage Celebration
… State Comptroller Thomas P. DiNapoli hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. DiNapoli honored five Italian-Americans for … Meucci Lodge #213, Order Sons and Daughters of Italy in America. Capicotto became a builder and contractor in …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationOpinion 98-13
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … 262; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a): A town may establish a public museum pursuant to Education Law, … the creation of a public museum under the Education Law, may construct a building to house and display works of art, …
https://www.osc.ny.gov/legal-opinions/opinion-98-13XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… date will be deferred. When an appropriation lapses, the funds are no longer available to pay the liabilities from the … Business Units shall not process a payment against lapsing funds until goods have been physically received by the agency … services for any voucher, including vouchers using lapsing funds. (See Section 3 - Record Retention - Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingOpinion 90-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Auditing Travel/Conference Claims – Travel and Conference Expense Management
… by law and is an essential internal control for ensuring that travel policy requirements are consistently met by all … travel forms, receipts and other documentation to ensure that the claim represents a lawful charge against the local … for non-reimbursable expenses such as alcohol, concerts, shows, sporting events, in-room movies, etc.? Are there …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsOpinion 95-9
… a year of firefighting service may not be granted pursuant to General Municipal Law, §217(c)(v) to active volunteer … points is authorized (see General Municipal Law, §217[c][i]-[v], [vii]), section 217(c)(vi) prescribes a fixed number … threshold is not met ( cf . General Municipal Law, §217[i], which expressly provides for pro rating credit for a …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli: Wall Street Bonuses Rose Sharply in 2009
… are a bitter pill and hard to comprehend. There’s a lot of resentment against the industry over its role in the … cannot see a repeat of the risky behavior that crippled our economy. Tying compensation to long-term sustainable … industry thrives without driving the rest of us out on a fragile economic limb.” DiNapoli’s office annually …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009State Agencies Bulletin No. 753
… Purpose To notify agencies of the new error messages appearing on the NPAY766 (Employee Address … Data page (Address History tab). Effective immediately new error messages will appear on this report. Error Messages … Payroll Deductions mailbox. … To notify agencies of the new error messages appearing on the NPAY766 Employee Address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/753-new-error-messages-control-d-report-npay766DiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… New York state expects to spend an average of $13.4 billion in each of the next five years on capital projects, but would … today by State Comptroller Thomas P. DiNapoli. “Investment in roads, bridges, water and sewer systems, schools and other … Fiscal Year 2019-20 Capital Plan projects $66.8 billion in spending through SFY 2023-24, an increase of $14.2 …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local … offices are not consistently conducting on-site reviews of local health departments that carry out the state’s lead …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today called on … $912 million in Alphabet Class A voting shares). About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersState Agencies Bulletin No. 2134
… the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible … the end of June. However, although funds will be released for these agencies, direct deposit advices will not be mailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsCitywide Payment Services and Standards – Controls Over Payments
… and improve customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the Citywide Payments and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 92-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use … before March 1 of each year, for the use of the hydrants in the preceding year. The water company has, however, … at the end of each quarter for the use of the hydrants in the current year. You state that the proposed amendment …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 94-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) … the investment of which is not otherwise provided for by law, must be invested by the school district in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli Releases August State Cash Report
… million over the Executive’s revised projections released in August, they remain more than $596 million below projections made in the Enacted Budget Financial Plan issued in May. This is primarily due to lower than expected personal …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-report